Level 2

Question

Separated parents with 2 dependants. Can each parent make a claim for an eligible dependent?

Forum|Forum|2 years ago
March 18, 2024
3 replies
16 views

I have seen similar threads but couldn't find the answer for this question

My clients have separated Feb 2023. They have 2 children. Can each parent make a claim for an eligible dependent. As a bit of background, They share custody 50/50, there are no support payments made from either end, and there is no written agreement (they have not got that far yet)

All the research that I have found is that separated parents can claim one child, and they can alternate this claim for future tax years

Any feedback on this subject would be appreciated

ProFile (Canada)

J

janisbossenberry

Level 7

This is what my reference said in 2016. You should just confirm that there has been no change since then, but I do not believe there has been:

"Where two children spend part of the year with each parent, or each of them spends the whole year with one of them, and no child support is paid, each parent may claim the eligible dependant amount for one of the children."

If there is only one child, they can alternate years or one can claim, but not both.

M

MichaelWoodsAuthor

Level 2

This is great..Can i ask what your reference was? This was my understanding as well, and I looked high and low for a confirmation of this on line, and could not find this anywhere

M

meandmykids

Level 2

I assume that worked out for you - each ex-spouse declaring a different child with the Eligible Child Deduction (previously "Equivalent to Spouse Deduction").

S

Sunny81

Level 5

I had a similar situation once and was told to look at the custody agreement because each parent wanted to claim once child to get Equivalent to Spouse credits. Contract said kids stay with mom so dad did not get any credits. Try looking into agreement.

M

meandmykids

Level 2

I've been searching for hours for this answer. Neither the tax department nor Intuit TurboTax forums want to answer the question when there's more than one child. They all think everyone has only one child.

I'm assuming the official final answer is that each ex-spouse can claim a different child for the huge "Eligible Child Deduction" credit.

Now I have a 2nd Q. This is only good before a child turns 18. If they turn 18 let's say in Tax Year 2024, can that child still be a dependent for that tax year, because they were 17 before filing last year's return?

Or is that whole year not-applicable because they turned 18 late in that tax year.

M

meandmykids

Level 2

I can't figure out how to edit a post. Maybe I can't.

Here's the answer about a tax year when a child dependant turns 18.

It seems if they turn 18 that year, the whole year is not usable as a dependant, even the portion of the year they were 17. Terrible.

Pursuant to subparagraph 118(1)(b.1)(ii) of the Act, only an individual who is the parent of a child who is under the age of 18 at the end of a taxation year who claims the equivalent-to-spouse credit for a wholly dependent person in respect of that child, can claim the child tax credit in respect of the same child.

Sign up

Login with SSO

Let's get you signed in

Login with SSO

Scanning file for viruses.

This file cannot be downloaded